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Text Box: Entrepreneurs relief - disposal of partnership property - extended transfer of partnership to new partners - whether a material disposal of business assets� yes - whether relief available - yes
The hearing took place on 13 September 2021. With the consent of the parties, the hearing was a video hearing, with all parties attending remotely, using the Tribunal video platform.
             This appeal concerns the availability of entrepreneurs� relief on the disposal of office premises held by a partnership in which the appellant was a partner.�
             All references in this decision to sections are to the Taxation of Chargeable Gains Act 1992 unless otherwise specified.
             The appellant appeared in person and gave oral witness evidence. We found both the appellant to be honest and truthful. HMRC did not challenge any of his evidence and we accept it entirely. ��
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